now = ia64_get_itc();
 
        delta_stime = cycle_to_cputime(pi->ac_stime + (now - pi->ac_stamp));
-       account_system_time(prev, 0, delta_stime, delta_stime);
+       if (idle_task(smp_processor_id()) != prev)
+               account_system_time(prev, 0, delta_stime, delta_stime);
+       else
+               account_idle_time(delta_stime);
 
        if (pi->ac_utime) {
                delta_utime = cycle_to_cputime(pi->ac_utime);
        now = ia64_get_itc();
 
        delta_stime = cycle_to_cputime(ti->ac_stime + (now - ti->ac_stamp));
-       account_system_time(tsk, 0, delta_stime, delta_stime);
+       if (irq_count() || idle_task(smp_processor_id()) != tsk)
+               account_system_time(tsk, 0, delta_stime, delta_stime);
+       else
+               account_idle_time(delta_stime);
        ti->ac_stime = 0;
 
        ti->ac_stamp = now;
 
 #include <linux/mqueue.h>
 #include <linux/hardirq.h>
 #include <linux/utsname.h>
+#include <linux/kernel_stat.h>
 
 #include <asm/pgtable.h>
 #include <asm/uaccess.h>
 
                delta += sys_time;
                get_paca()->system_time = 0;
        }
-       account_system_time(tsk, 0, delta, deltascaled);
+       if (in_irq() || idle_task(smp_processor_id()) != tsk)
+               account_system_time(tsk, 0, delta, deltascaled);
+       else
+               account_idle_time(delta);
        per_cpu(cputime_last_delta, smp_processor_id()) = delta;
        per_cpu(cputime_scaled_last_delta, smp_processor_id()) = deltascaled;
        local_irq_restore(flags);
        tb = mftb();
        purr = mfspr(SPRN_PURR);
        stolen = (tb - pme->tb) - (purr - pme->purr);
-       if (stolen > 0)
-               account_steal_time(current, stolen);
+       if (stolen > 0) {
+               if (idle_task(smp_processor_id()) != current)
+                       account_steal_time(stolen);
+               else
+                       account_idle_time(stolen);
+       }
        pme->tb = tb;
        pme->purr = purr;
 }
 
        cputime =  S390_lowcore.system_timer >> 12;
        S390_lowcore.system_timer -= cputime << 12;
        S390_lowcore.steal_clock -= cputime << 12;
-       account_system_time(tsk, HARDIRQ_OFFSET, cputime, cputime);
+       if (idle_task(smp_processor_id()) != current)
+               account_system_time(tsk, HARDIRQ_OFFSET, cputime, cputime);
+       else
+               account_idle_time(cputime);
 
        cputime = S390_lowcore.steal_clock;
        if ((__s64) cputime > 0) {
                cputime >>= 12;
                S390_lowcore.steal_clock -= cputime << 12;
-               account_steal_time(tsk, cputime);
+               if (idle_task(smp_processor_id()) != current)
+                       account_steal_time(cputime);
+               else
+                       account_idle_time(cputime);
        }
 }
 
        cputime =  S390_lowcore.system_timer >> 12;
        S390_lowcore.system_timer -= cputime << 12;
        S390_lowcore.steal_clock -= cputime << 12;
-       account_system_time(tsk, 0, cputime, cputime);
+       if (idle_task(smp_processor_id()) != current)
+               account_system_time(tsk, 0, cputime, cputime);
+       else
+               account_idle_time(cputime);
 }
 
 /*
        cputime =  S390_lowcore.system_timer >> 12;
        S390_lowcore.system_timer -= cputime << 12;
        S390_lowcore.steal_clock -= cputime << 12;
-       account_system_time(tsk, 0, cputime, cputime);
+       if (in_irq() || idle_task(smp_processor_id()) != current)
+               account_system_time(tsk, 0, cputime, cputime);
+       else
+               account_idle_time(cputime);
 }
 EXPORT_SYMBOL_GPL(account_system_vtime);
 
 
        *snap = state;
 
        /* Add the appropriate number of ticks of stolen time,
-          including any left-overs from last time.  Passing NULL to
-          account_steal_time accounts the time as stolen. */
+          including any left-overs from last time. */
        stolen = runnable + offline + __get_cpu_var(residual_stolen);
 
        if (stolen < 0)
 
        ticks = iter_div_u64_rem(stolen, NS_PER_TICK, &stolen);
        __get_cpu_var(residual_stolen) = stolen;
-       account_steal_time(NULL, ticks);
+       account_steal_ticks(ticks);
 
        /* Add the appropriate number of ticks of blocked time,
-          including any left-overs from last time.  Passing idle to
-          account_steal_time accounts the time as idle/wait. */
+          including any left-overs from last time. */
        blocked += __get_cpu_var(residual_blocked);
 
        if (blocked < 0)
 
        ticks = iter_div_u64_rem(blocked, NS_PER_TICK, &blocked);
        __get_cpu_var(residual_blocked) = blocked;
-       account_steal_time(idle_task(smp_processor_id()), ticks);
+       account_idle_ticks(ticks);
 }
 
 /*
 
 extern unsigned long long task_delta_exec(struct task_struct *);
 extern void account_user_time(struct task_struct *, cputime_t, cputime_t);
 extern void account_system_time(struct task_struct *, int, cputime_t, cputime_t);
-extern void account_steal_time(struct task_struct *, cputime_t);
+extern void account_steal_time(cputime_t);
+extern void account_idle_time(cputime_t);
+
+extern void account_process_tick(struct task_struct *, int user);
+extern void account_steal_ticks(unsigned long ticks);
+extern void account_idle_ticks(unsigned long ticks);
 
 #endif /* _LINUX_KERNEL_STAT_H */
 
 
 extern void cpu_init (void);
 extern void trap_init(void);
-extern void account_process_tick(struct task_struct *task, int user);
 extern void update_process_times(int user);
 extern void scheduler_tick(void);
 
 
                         cputime_t cputime, cputime_t cputime_scaled)
 {
        struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
-       struct rq *rq = this_rq();
        cputime64_t tmp;
 
        if ((p->flags & PF_VCPU) && (irq_count() - hardirq_offset == 0)) {
                cpustat->irq = cputime64_add(cpustat->irq, tmp);
        else if (softirq_count())
                cpustat->softirq = cputime64_add(cpustat->softirq, tmp);
-       else if (p != rq->idle)
-               cpustat->system = cputime64_add(cpustat->system, tmp);
-       else if (atomic_read(&rq->nr_iowait) > 0)
-               cpustat->iowait = cputime64_add(cpustat->iowait, tmp);
        else
-               cpustat->idle = cputime64_add(cpustat->idle, tmp);
+               cpustat->system = cputime64_add(cpustat->system, tmp);
+
        /* Account for system time used */
        acct_update_integrals(p);
 }
 
 /*
  * Account for involuntary wait time.
- * @p: the process from which the cpu time has been stolen
  * @steal: the cpu time spent in involuntary wait
  */
-void account_steal_time(struct task_struct *p, cputime_t steal)
+void account_steal_time(cputime_t cputime)
+{
+       struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
+       cputime64_t cputime64 = cputime_to_cputime64(cputime);
+
+       cpustat->steal = cputime64_add(cpustat->steal, cputime64);
+}
+
+/*
+ * Account for idle time.
+ * @cputime: the cpu time spent in idle wait
+ */
+void account_idle_time(cputime_t cputime)
 {
        struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
-       cputime64_t tmp = cputime_to_cputime64(steal);
+       cputime64_t cputime64 = cputime_to_cputime64(cputime);
        struct rq *rq = this_rq();
 
-       if (p == rq->idle) {
-               p->stime = cputime_add(p->stime, steal);
-               if (atomic_read(&rq->nr_iowait) > 0)
-                       cpustat->iowait = cputime64_add(cpustat->iowait, tmp);
-               else
-                       cpustat->idle = cputime64_add(cpustat->idle, tmp);
-       } else
-               cpustat->steal = cputime64_add(cpustat->steal, tmp);
+       if (atomic_read(&rq->nr_iowait) > 0)
+               cpustat->iowait = cputime64_add(cpustat->iowait, cputime64);
+       else
+               cpustat->idle = cputime64_add(cpustat->idle, cputime64);
+}
+
+#ifndef CONFIG_VIRT_CPU_ACCOUNTING
+
+/*
+ * Account a single tick of cpu time.
+ * @p: the process that the cpu time gets accounted to
+ * @user_tick: indicates if the tick is a user or a system tick
+ */
+void account_process_tick(struct task_struct *p, int user_tick)
+{
+       cputime_t one_jiffy = jiffies_to_cputime(1);
+       cputime_t one_jiffy_scaled = cputime_to_scaled(one_jiffy);
+       struct rq *rq = this_rq();
+
+       if (user_tick)
+               account_user_time(p, one_jiffy, one_jiffy_scaled);
+       else if (p != rq->idle)
+               account_system_time(p, HARDIRQ_OFFSET, one_jiffy,
+                                   one_jiffy_scaled);
+       else
+               account_idle_time(one_jiffy);
+}
+
+/*
+ * Account multiple ticks of steal time.
+ * @p: the process from which the cpu time has been stolen
+ * @ticks: number of stolen ticks
+ */
+void account_steal_ticks(unsigned long ticks)
+{
+       account_steal_time(jiffies_to_cputime(ticks));
+}
+
+/*
+ * Account multiple ticks of idle time.
+ * @ticks: number of stolen ticks
+ */
+void account_idle_ticks(unsigned long ticks)
+{
+       account_idle_time(jiffies_to_cputime(ticks));
 }
 
+#endif
+
 /*
  * Use precise platform statistics if available:
  */
 
 {
        int cpu = smp_processor_id();
        struct tick_sched *ts = &per_cpu(tick_cpu_sched, cpu);
+#ifndef CONFIG_VIRT_CPU_ACCOUNTING
        unsigned long ticks;
-       cputime_t cputime;
+#endif
        ktime_t now;
 
        local_irq_disable();
        tick_do_update_jiffies64(now);
        cpu_clear(cpu, nohz_cpu_mask);
 
+#ifndef CONFIG_VIRT_CPU_ACCOUNTING
        /*
         * We stopped the tick in idle. Update process times would miss the
         * time we slept as update_process_times does only a 1 tick
        /*
         * We might be one off. Do not randomly account a huge number of ticks!
         */
-       if (ticks && ticks < LONG_MAX) {
-               add_preempt_count(HARDIRQ_OFFSET);
-               cputime = jiffies_to_cputime(ticks);
-               account_system_time(current, HARDIRQ_OFFSET, cputime, cputime);
-               sub_preempt_count(HARDIRQ_OFFSET);
-       }
+       if (ticks && ticks < LONG_MAX)
+               account_idle_ticks(ticks);
+#endif
 
        touch_softlockup_watchdog();
        /*
 
 }
 #endif
 
-#ifndef CONFIG_VIRT_CPU_ACCOUNTING
-void account_process_tick(struct task_struct *p, int user_tick)
-{
-       cputime_t one_jiffy = jiffies_to_cputime(1);
-
-       if (user_tick)
-               account_user_time(p, one_jiffy, cputime_to_scaled(one_jiffy));
-       else
-               account_system_time(p, HARDIRQ_OFFSET, one_jiffy,
-                                   cputime_to_scaled(one_jiffy));
-}
-#endif
-
 /*
  * Called from the timer interrupt handler to charge one tick to the current
  * process.  user_tick is 1 if the tick is user time, 0 for system.